LELOUP René: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
LELOUP René
Largest movements
- Tangible fixed assets -€21,747
down €21,747 (-100%), from €21,747 to €0
of which Furniture and vehicles: -€21,747
- Receivables within one year -€18,952
down €18,952 (-43.6%), from €43,447 to €24,495
of which Trade receivables: -€39,852
- Cash -€822
down €822 (-91.4%), from €900 to €78
mainly Debts after one year (-€21,776) and Current portion of long-term debt (-€14,540)
- Debts after one year -€21,776
down €21,776 (-100%), from €21,776 to €0
- Current portion of long-term debt -€14,540
down €14,540 (-100%), from €14,540 to €0
- Profit (loss) carried forward -€6,577
down €6,577 (-26.4%), from €24,910 to €18,333
- Trade debts +€1,431
up €1,431 (+79.2%), from €1,808 to €3,240
- Gross operating margin -€17,651
down €17,651, from €15,238 to -€2,413
- Depreciation -€1,807
down €1,807 (-100%), from €1,807 to €0
- Other operating charges -€1,069
down €1,069 (-63.2%), from €1,693 to €624
- Financial charges -€796
down €796 (-36.3%), from €2,195 to €1,399
- Financial income +€590
up €590 (+3,653%), from €16 to €606
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,097 | €24,573 | -€41,524 | -62.8% |
| Fixed assets | 21/28 | €21,747 | €0 | -€21,747 | -100% |
| Tangible fixed assets | 22/27 | €21,747 | €0 | -€21,747 | -100% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €21,747 | €0 | -€21,747 | -100% |
| Current assets | 29/58 | €44,350 | €24,573 | -€19,777 | -44.6% |
| Amounts receivable within one year | 40/41 | €43,447 | €24,495 | -€18,952 | -43.6% |
| Trade receivables | 40 | €41,837 | €1,985 | -€39,852 | -95.3% |
| Other amounts receivable | 41 | €1,611 | €22,511 | +€20,900 | +1,298% |
| Cash at bank and in hand | 54/58 | €900 | €78 | -€822 | -91.4% |
| Deferred charges and accrued income | 490/1 | €2 | €0 | -€2 | -100% |
| Total equity and liabilities | 10/49 | €66,097 | €24,573 | -€41,524 | -62.8% |
| Equity | 10/15 | €27,910 | €21,333 | -€6,577 | -23.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €24,910 | €18,333 | -€6,577 | -26.4% |
| Amounts payable | 17/49 | €38,187 | €3,240 | -€34,947 | -91.5% |
| Amounts payable after more than one year | 17 | €21,776 | €0 | -€21,776 | -100% |
| Financial debts | 170/4 | €21,776 | €0 | -€21,776 | -100% |
| Amounts payable within one year | 42/48 | €16,348 | €3,240 | -€13,108 | -80.2% |
| Current portion of amounts payable after more than one year | 42 | €14,540 | €0 | -€14,540 | -100% |
| Trade debts | 44 | €1,808 | €3,240 | +€1,431 | +79.2% |
| Suppliers | 440/4 | €1,808 | €3,240 | +€1,431 | +79.2% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €62 | €0 | -€62 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,807 | €0 | -€1,807 | -100% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,693 | €624 | -€1,069 | -63.2% |
| Non-recurring operating charges | 66A | €0 | €2,747 | +€2,747 | |
| Gross operating margin | 9900 | €15,238 | -€2,413 | -€17,651 | |
| Operating profit (loss) | 9901 | €11,738 | -€5,784 | -€17,522 | |
| Financial income | 75/76B | €16 | €606 | +€590 | +3,653% |
| Recurring financial income | 75 | €16 | €606 | +€590 | +3,653% |
| Financial charges | 65/66B | €2,195 | €1,399 | -€796 | -36.3% |
| Recurring financial charges | 65 | €2,195 | €1,399 | -€796 | -36.3% |
| Profit (loss) for the period before taxes | 9903 | €9,559 | -€6,577 | -€16,136 | |
| Profit (loss) for the period | 9904 | €9,559 | -€6,577 | -€16,136 | |
| Profit (loss) for the period to be appropriated | 9905 | €9,559 | -€6,577 | -€16,136 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.